# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十三条の二 (Article 83-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八十三条の二 (Article 83-2)（居住誘導区域等権利設定等促進計画に基づき不動産を取得した場合の所有権等の移転登記等の税率の軽減） — address `art-83-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-83-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-83-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八十三条の二（居住誘導区域等権利設定等促進計画に基づき不動産を取得した場合の所有権等の移転登記等の税率の軽減） — Reduction of Tax Rates for Registration of Transfer of Ownership, etc. Where Real Property Has Been Acquired Under a Promotion Plan for Establishment, etc. of Rights in Residence Inducement Areas, etc. caption: machine translation, not official art-83-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-83-2 · https://japanlaw.org/l/332AC0000000026/art-83-2 **第一項** 都市再生特別措置法第百九条の七第二項第一号に規定する者が、令和三年四月一日から令和十一年三月三十一日までの間に、同条第一項に規定する居住誘導区域等権利設定等促進計画に基づき、同条第二項第二号に規定する土地又は建物の所有権、地上権又は賃借権の取得をした場合には、当該土地又は建物の所有権の移転又は地上権若しくは賃借権の設定の登記に係る登録免許税の税率は、財務省令で定めるところにより当該居住誘導区域等権利設定等促進計画に係る同法第百九条の九の規定による公告があつた日以後一年以内に登記を受けるものに限り、登録免許税法第九条の規定にかかわらず、所有権の移転の登記にあつては千分の十とし、地上権又は賃借権の設定の登記にあつては千分の五とする。 art-83-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-83-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-83-2/par-1 In the case where a person prescribed in Article 109-7, paragraph (2), item (i) of the Act on Special Measures concerning Urban Reconstruction has acquired, during the period from April 1, 2021 to March 31, 2029, ownership, superficies rights or rights of lease of land or a building prescribed in item (ii) of that paragraph, based on a promotion plan for establishment, etc. of rights in residence inducement areas, etc. prescribed in paragraph (1) of that Article, the rate of registration and license tax on the registration of transfer of ownership, or of creation of superficies rights or rights of lease, of that land or building is, notwithstanding the provisions of Article 9 of the Registration and License Tax Act, 10/1,000 for the registration of transfer of ownership and 5/1,000 for the registration of creation of superficies rights or rights of lease, limited to a registration received within one year on or after the date of public notice under the provisions of Article 109-9 of that Act relating to that promotion plan for establishment, etc. of rights in residence inducement areas, etc. pursuant to the provisions of Order of the Ministry of Finance. machine translation, not official --- ## Cites - art-83-2/par-1: 都市再生特別措置法第百九条の七第二項第一号 → e-Gov law 414AC0000000022, 第百九条の七第二項第一号 (Article 109-7, paragraph (2), item (i)), art-109-7/par-2/item-1 — not held in this collection - art-83-2/par-1: 同条第一項 → e-Gov law 414AC0000000022, 第百九条の七第一項 (Article 109-7, paragraph (1)), art-109-7/par-1 — not held in this collection - art-83-2/par-1: 同条第二項第二号 → e-Gov law 414AC0000000022, 第百九条の七第二項第二号 (Article 109-7, paragraph (2), item (ii)), art-109-7/par-2/item-2 — not held in this collection - art-83-2/par-1: 同法第百九条の九 → e-Gov law 414AC0000000022, 第百九条の九 (Article 109-9), art-109-9 — not held in this collection - art-83-2/par-1: 登録免許税法第九条 → e-Gov law 342AC0000000035, 第九条 (Article 9), art-9 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第三十七条の十二第七項（恒久的施設を有しない非居住者の株式等の譲渡に係る国内源泉所得に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-7 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-229, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07